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- Title
The Fraud Beneath the Surface.
- Authors
CANCINO, FERNANDO
- Abstract
The article looks at how internal auditors can help their organization handle fraud and misstatement risks in the conversion from U.S. Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). It states that the IFRS conversion is more than a change in accounting standards for it will have an organization-wide effect. Gerard Lack, author of "Fair Value Accounting Fraud: New Global Risks and Detection Techniques," believes that the IFRS conversion may increase the chance to commit financial statement fraud.
- Subjects
UNITED States; INTERNATIONAL Financial Reporting Interpretations Committee; ACCOUNTING standards; UNAUDITED financial statements; FAIR Value Accounting Fraud: New Global Risks &; Detection Techniques (Book); LACK, Gerard; INTERNAL auditors
- Publication
Internal Auditor, 2010, Vol 67, Issue 1, p33
- ISSN
0020-5745
- Publication type
Article